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On January 1 , you sold short one round lot ( i . e . , 1 0 0 shares ) of Four Sisters stock

On January 1, you sold short one round lot (i.e.,100 shares) of Four Sisters stock at $21 per share. On March 1, a dividend of $2 per share was paid. On April 1, you covered the short sale by buying the stock at a price of $15 per share. You paid 50 cents per share in commissions for each transaction.
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What is the value of your account on April 1?
Account value
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